fruit-brandy may be withdrawn once and no more for trans- portation to another special bonded warehouse, sec. 5 export bonds, how canceled, sec. 5 provisions of sec. 3221, Revised Statutes, relative to loss of spirits by casualty, made applicable to, sec. 5 . exportation from, sec. 6. may be discontinued when unsafe or unfit, sec. 7 SPECIAL TAX (internal revenue), on brewers, sec. 3244, cl. 1 manufacturers of stills, sec. 3244, cl. 2 337 338 338 338 339 339 339 339 340 340 340 341 342 185 186 188 191 197 manufacturers and dealers in oleomargarine, sec. 3244, cl. 12 205, 206 deputy collectors to visit districts and make lists of persons persons liable for, to make return annually, sec. 3173 may be summoned in case of neglect, secs. 3173, 3174, 3175 persons liable to, not to carry on business until payment of, names, etc., of persons liable to, to be registered and returned, copartnership to pay but one, sec. 3234 business not to be carried on except in place described in re- where more than one pursuit, etc., is carried on in same place due July 1, each year, and how computed, sec. 53 177 to be paid by stamps, sec. 3238 178 . penalty for not keeping stamps conspicuously in place of cases of death, removal, etc., of persons having paid, sec. 3241 179 SPECIAL TAX, continued. penalties for not paying, secs. 3242, 3242 a, 3242 b. 181, 182 does not exempt from penalty under State laws, nor prevent State from taxing, sec. 3243 refunding of, to distillers in certain cases, sec. 3245 not assessable on vintners who sell wine of their own growth STAMPS (internal revenue), (See SPECIAL TAX.) special taxes to be paid by special-tax stamp, sec. 3238 . to be kept conspicuously in place of business, sec. 3239 by manufacturers of still, etc., sec. 3244, el. 2 by dealers in malt liquors, sec. 3244, cl. 5 by manufacturers and dealers in oleomargarine, sec. 3244, how to be used by collector of internal revenue, sec. 3313 officer using, issuing, or permitting use of, illegally, penalty 185 207 208 178 for rectified distilled spirits, sec. 3320 314 for wholesale liquor dealers' packages, sec. 3323 315 to be effaced, etc., at time of emptying casks, etc., sec. on imitation wines, etc., sec. 3328 for exportation, for providing and affixing, ten cents for to be destroyed before sale of forfeited spirits, sec. 3334 334 315 distilled spirits found in casks of five gallons or more with- out stamps to be forfeited, sec. 3289 266 special bonded warehouse for fruit-brandy, sec. 3 imported-spirits stamps for packages filled on premises of a wholesale liquor dealer, sec. 11 STAMPS, continued. on fermented liquors, to be prepared by commissioner, etc., 361 to be obtained by brewer from collector of district, sec. 3342 362 mode of affixing and canceling, sec. 3342 362 368 . 368 452 absence of, notice and evidence that tax is not paid, sec. to be used by brewers who sell at retail, sec. 3348 364 365 365 382 383 385 removing, unlawfully, selling without, etc., sec. 3372 387 payment of tax, sec. 3373 388 removing, without, etc., sec. 3374 388 affixing false and fraudulent, etc., or stamp previously forms, etc., of, may be changed, secs. 3445, 3446 452 on cigars and cigarettes, sec. 3395. 412 to be prepared by commissioner, kept and sold by collectors, 412 sold under distraint, sec. 3369 384 changes in form, etc., of, may be made by commissioner, 452 fraudulent use of, and other offenses relating to, sec. 3397 to be affixed by actual maker where material is furnished on emptied cigar-boxes to be destroyed, sec. 3406 STAMPS, continued. cancellation of adhesive, sec. 3423. forging, counterfeiting, etc., on checks, papers, etc., sec. 42 to be transmitted by registered mail to internal revenue penalty for having in possession washed, sec. 42 431 443 441 432 453 443 for receiving, selling, and doing other forbidden acts relating for playing-cards, mode of canceling, etc., secs. 38, 39 internal revenue tax on circulation, secs. 3411, 3412, 3413, payment of special tax to United States does not exempt from to give notice before removing from place of manufacture, penalty for carrying on business without paying, sec. not to be set up without permit from collector of internal not to be used for distilling on certain premises, under commissioner may require such fastenings, locks, and seals as he deems necessary, sec. 3270 . 248 not to be used between 11 P. M. Saturday and 1 A. M. Mon- to be destroyed and material sold in certain cases of for- not to be engaged in other business without permission of may be transferred by commissioner, etc., secs. 3154, 3163 STOREKEEPER, continued. spirits to be drawn from receiving-cistern in presence of, sec. no material for distilling to be used nor spirits removed in 246 249 251 263 warehouse stamp to be placed on spirits by gauger in pres- ence of, sec. 3287. 265 tax-paid stamp of, also, sec. 3295 283 penalties for unlawfully removing, or permitting to be re- to keep warehouse-book and make returns, sec. 3301 288 to keep record of distillery operations, sec. 3302 289 268 to sign tax-paid stamp, sec. 3295 placed under civil service rules traveling expenses, sec. 3154 a STOREKEEPER AND GAUGER, appointment of, bond, etc., secs. 3153 a, 3153 d traveling expenses of, sec. 3154 a of stamps for distilled spirits, sec. 3314. against internal revenue officers in State court, sec. 643 283 636 91 .88, 90 636 305 305 606 may be removed to United States Circuit Court, proceed- 606 district attorneys to report concerning, to Commissioner of 611 internal revenue officer, etc., may sue for damages in circuit taxes may be sued for in the name of the United States, sec. 148 but not without sanction of commissioner, sec. 3214 United States not subject to costs of suit in certain cases, sec. 3214. 150 |